ELIAS TECHNIC & SERVICES: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
ELIAS TECHNIC & SERVICES
Largest movements
- Tangible fixed assets +€27,556
up €27,556 (+204.3%), from €13,488 to €41,044
of which Furniture and vehicles: +€27,791
- Receivables within one year +€2,301
up €2,301 (+29.6%), from €7,784 to €10,085
of which Other amounts receivable: +€1,319
- Stocks and contracts +€991
up €991 (+3.0%), from €33,068 to €34,059
- Other debts +€29,221
up €29,221 (+40.4%), from €72,384 to €101,605
- Trade debts +€1,653
up €1,653 (+74.9%), from €2,207 to €3,860
- Tax, wage and social debts +€1,352
up €1,352 (+170.5%), from €793 to €2,145
- Profit (loss) carried forward -€1,081
down €1,081 (-2.2%), from -€49,859 to -€50,940
- Purchases and services +€4,375
up €4,375 (+39.2%), from €11,148 to €15,523
- Depreciation +€3,690
up €3,690 (+76.1%), from €4,846 to €8,536
- Gross operating margin +€3,466
up €3,466 (+72.0%), from €4,812 to €8,278
- Turnover +€2,234
up €2,234 (+15.4%), from €14,481 to €16,715
- Other operating charges -€1,011
down €1,011 (-76.5%), from €1,321 to €310
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,562 | €87,707 | +€31,145 | +55.1% |
| Fixed assets | 21/28 | €13,488 | €41,044 | +€27,556 | +204.3% |
| Tangible fixed assets | 22/27 | €13,488 | €41,044 | +€27,556 | +204.3% |
| Plant, machinery and equipment | 23 | €4,347 | €4,112 | -€235 | -5.4% |
| Furniture and vehicles | 24 | €9,141 | €36,932 | +€27,791 | +304.0% |
| Current assets | 29/58 | €43,074 | €46,663 | +€3,589 | +8.3% |
| Stocks and contracts in progress | 3 | €33,068 | €34,059 | +€991 | +3.0% |
| Stocks | 30/36 | €33,068 | €34,059 | +€991 | +3.0% |
| Amounts receivable within one year | 40/41 | €7,784 | €10,085 | +€2,301 | +29.6% |
| Trade receivables | 40 | €7,784 | €8,766 | +€982 | +12.6% |
| Other amounts receivable | 41 | - | €1,319 | +€1,319 | |
| Cash at bank and in hand | 54/58 | €2,222 | €2,519 | +€297 | +13.4% |
| Total equity and liabilities | 10/49 | €56,562 | €87,707 | +€31,145 | +55.1% |
| Equity | 10/15 | -€18,822 | -€19,903 | -€1,081 | -5.7% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €50 | €50 | = | 0.0% |
| Non-distributable reserves | 130/1 | €50 | €50 | = | 0.0% |
| Legal reserve | 130 | €50 | €50 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,859 | -€50,940 | -€1,081 | -2.2% |
| Amounts payable | 17/49 | €75,384 | €107,610 | +€32,226 | +42.7% |
| Amounts payable within one year | 42/48 | €75,384 | €107,610 | +€32,226 | +42.7% |
| Trade debts | 44 | €2,207 | €3,860 | +€1,653 | +74.9% |
| Suppliers | 440/4 | €2,207 | €3,860 | +€1,653 | +74.9% |
| Taxes, remuneration and social security | 45 | €793 | €2,145 | +€1,352 | +170.5% |
| Taxes | 450/3 | €793 | €2,145 | +€1,352 | +170.5% |
| Other amounts payable | 47/48 | €72,384 | €101,605 | +€29,221 | +40.4% |
| Turnover | 70 | €14,481 | €16,715 | +€2,234 | +15.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,148 | €15,523 | +€4,375 | +39.2% |
| Remuneration, social security and pensions | 62 | €1,080 | €412 | -€668 | -61.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,846 | €8,536 | +€3,690 | +76.1% |
| Other operating charges | 640/8 | €1,321 | €310 | -€1,011 | -76.5% |
| Gross operating margin | 9900 | €4,812 | €8,278 | +€3,466 | +72.0% |
| Operating profit (loss) | 9901 | -€2,435 | -€980 | +€1,455 | +59.8% |
| Financial charges | 65/66B | €224 | €101 | -€123 | -54.9% |
| Recurring financial charges | 65 | €224 | €101 | -€123 | -54.9% |
| Profit (loss) for the period before taxes | 9903 | -€2,659 | -€1,081 | +€1,578 | +59.3% |
| Income taxes | 67/77 | €255 | - | -€255 | |
| Profit (loss) for the period | 9904 | -€2,914 | -€1,081 | +€1,833 | +62.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,914 | -€1,081 | +€1,833 | +62.9% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.